February 3, 1992
CLA-2-86:S:N:N1:113 870843CATEGORY:CLASSIFICATIONTARIFF NO.:8306.29.0000; 7117.19.5000
Mr. J. Epstein
W.N. Epstein and Company
P.O. Box 45187
St. Louis, MO 63145-5187RE: The tariff classification of jewelry stand and earrings from China
Dear Mr. Epstein:
In your letter dated January 21, 1992, on behalf of Roman Company, you requested a tariff classification ruling.
The merchandise is a jewelry stand with a tied on bow, imported with two pairs of earrings. The items are made from lead and tin. The jewelry stand is ornate and decorated with cat figures. The earrings have a man-in-the-moon motif.
The applicable subheading for the jewelry stand will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, of base metal. The rate of duty will be 5% ad valorem.
The applicable subheading for the earrings will be 7117.19.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for imitation jewelry, of base metal, whether or not plated with precious metal, other, other. The rate of duty will be 11% ad valorem.
This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director